MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2021-22

376 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS Name of the Enterprise Net assets, i.e., total assets minus total liabilities Share of Profit or loss Share of Other Comprehensive Income (OCI) Share of Total Comprehensive Income (TCI) As % of consolidated net assets Amount As % of consolidated profit or loss Amount As % of consolidated OCI Amount As % of consolidated TCI Amount ReNew Sunlight Energy Private Limited (w.e.f. 1 November, 2021) 0.03% 14.05 -0.03% (2.00) 0.00% — -0.03% (2.00) Foreign CIE Automotive S.A. (Consolidated) 1.39% 653.20 2.75% 180.85 -71.43% 67.71 3.83% 248.56 PF Holdings B.V. (Consolidated) 0.27% 128.30 0.11% 7.37 2.09% (1.98) 0.08% 5.39 Resson Aerospace Corporation 0.01% 5.31 -0.01% (0.64) -0.26% 0.25 -0.01% (0.39) The East India Company Group Ltd BVI 0.00% — 0.00% — 0.00% — 0.00% — Joint Ventures (Investment as per the equity method) Indian Mahindra Sanyo Special Steel Private Limited 0.04% 20.88 -0.07% (4.73) -0.16% 0.15 -0.07% (4.58) Mahindra Aerospace Pvt Limited (Consolidated) 0.42% 199.17 -0.27% (17.62) 0.11% (0.10) -0.27% (17.72) Mahindra Tsubaki Conveyor Systems Private Limited (upto 21 February, 2022) 0.00% — 0.03% 1.73 0.00% — 0.03% 1.73 Mahindra Telephonics Integrated Systems Limited 0.00% 2.23 -0.05% (3.13) -0.05% 0.05 -0.05% (3.08) Classic Legends Private Limited (Consolidated) 0.37% 175.48 -0.92% (60.54) 0.62% (0.59) -0.94% (61.13) M.I.T.R.A Agro Equipments Private Limited 0.03% 14.48 0.03% 2.14 0.07% (0.07) 0.03% 2.07 Carnot Technologies Private Limited 0.01% 5.34 -0.02% (1.19) 0.00% — -0.02% (1.19) Smartshift Logistics Solution Private Limited 0.39% 182.12 -0.55% (36.39) -0.16% 0.15 -0.56% (36.24) Mahindra Summit Agriscience Limited 0.13% 59.87 -0.04% (2.61) 0.00% — -0.04% (2.61) Marvel Solren Private Limited 0.06% 26.30 0.01% 0.39 0.00% — 0.01% 0.39 Aquasail Distribution Company Private Limited 0.00% 0.51 0.00% (0.20) 0.00% — 0.00% (0.20) New Delhi Centre for Sight Limited (Consolidated) 0.18% 82.63 0.03% 1.87 0.00% — 0.03% 1.87 46. Statement of Net Assets and Profit and Loss and Other Comprehensive Income Attributable to Owners and Non-controlling Interest (contd.) Rupees crores